Richard L. Clark - Page 6

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          petitioner’s repeated claims of uncertainty as to the amounts               
          received from the payors listed in the statutory notices,                   
          respondent neither secured nor offered copies of the third-party            
          records to petitioner during the stipulation process.  Although             
          certain witnesses were identified in respondent’s pretrial                  
          memorandum, none were called.  Respondent did not even bother to            
          secure business records under rules 902(11) and 803(6), Federal             
          Rules of Evidence.  See, e.g., Richardson v. Commissioner, T.C.             
          Memo. 2005-143.                                                             
               Because petitioner failed to cooperate, to maintain required           
          records, or to present credible evidence, he is not entitled to             
          have the burden of proof shifted under section 7491(a).  Section            
          6201(d), however, also imposes on respondent the burden of                  
          producing reasonable and probative information concerning a                 
          deficiency based on third-party information returns where:                  
               the taxpayer asserts a reasonable dispute with respect                 
               to any item of income reported on an information return                
               * * * and the taxpayer has fully cooperated with the                   
               Secretary (including providing, within a reasonable                    
               period of time, access to and inspection of all                        
               witnesses, information, and documents within the                       
               control of the taxpayer as reasonably requested by the                 
          See Del Monico v. Commissioner, T.C. Memo. 2004-92.  In this                
          case, petitioner failed to provide information in response to               
          unreasonable requests and belatedly claimed that documents were             
          not within his control because they were destroyed in a fire.               

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